Tăng cường quản lý thuế thu nhập doanh nghiệp đối với các doanh nghiệp ngoài quốc doanh trên địa bàn quận hoàng mai hà nội

LOI CAM DOAN Toi xin cam doan day la cong trinh nghicn ciru cua rieng toi cac so lieu neu luan van la trung thyrc Nlurng ket luan khoa hoc cua luan van clnra lirng dirge cong bo bat ky cong trinh nao khac Tac gia luan van Nguyen Thi Viet Hoa MUG LUC • * LOl CAM DOAN DANH MUC Cliff VIET TAT DANH MJJC BANG, SO DO MODAL’ CHUONG 1: NHffNG VAN DE LY LUAN VA KINH NGHIfcM THl/C TIEN VE QUAN LY THUE THU NHAP DOANH NGHIEP DOI VOI CAC DOANH NGHIEP NGOAI QUOC DOANH 1.1 Mot so van de vc doanh nghiep ngoai quoc doanh (DNNQD) va thue thu nhap doanh nghiep (TNDN) 7.7 Khdi qudt ve DNNQD 1.1.2 Thue TNDN - Quan niem va ph an loai 1.2 Noi dung, nhan to anh hiro-ng vi sir can thiet tang cucrng quan ly thue TNDN dfti voi cac DNNQD 13 1.2.1 Khdi qudt ve qudn ly thue TNDN 13 1.2.2 Noi dung qudn ly thue TNDN ddi vdi cac DNNQD 19 Z z r _ f 1.2.3 Nhirng nhan to dnh htcdng den cdng tdc qudn ly thue TNDN ddi vdi cac DNNQD 31 1.3 Kinh nghiem quan ly thue TNDN va bai hoc doi voi quan Hoang Mai 38 1.3.1 Kinh nghiem tang curing qudn ly thue TNDN ddi vdi DNNQD ctia Chi cue Thue Quan Ba Dinh - Ha noi 38 * * 1.3.2 liai hoc kinh nghiem rut ddi vdi Chi cue thue quan Hoang Mai 40 CHUONG 2: THffC TRANG QUAN LY THUE THU NHAP DOANH NGHIEP DOI VOI CAC DOANH NGHIEP NGOAI QUOC DOANH TAI DIA BAN QUAN HOANG MAI 41 2.1 Khai quat vc dieu kien KT-XH va tinh hinh DNNQD o quan Hoang Mai 41 2.1.1 Khdi qudt ve dieu kien KT-XH d dia han qudn Hoang Mai 41 2.1.2 Thurc trqng cdc DNNQD d dia ban quan Hoang Mai 42 2.2 Hien trang ve quan ly thue TNDN doi voi cac DNNQD ir quan Hoang 46 flWOrt lloang Mai 46 2.2.2 Thue trang ve ph uo'ng th ire quart ly thue TNDN dot vdi cdc DNNQD d quan Hoang Mai 55 2.2.3 Thue trang ve cdc cong cu quan ly thue TNDN doi vdi cdc DNNQD d quan Hoang Mai 56 *» f s 2.2.4 Thue trang fra, kiem tra quan ly time TNDN doi vdi cdc DNNQD d quan Hoang Mai 61 2.3 Danh gia thue trang quan ly thue TNDN doi vdi cdc DNNQD tren dia han quan Hoang Mai 91 2.3.1 Nhirng ket qua dot duffc cong tdc quan ly thue TNDN cua cdc DNNQD tren dia han quan Hoang Mai 91 2.3.2 Nhirng han che vd nguyen nhdn cong tdc quan ly thue TNDN cua cdc DNNQD tren dia ban quan Hoang Mai 94 CIHONG 3: PHUONG HUONG VA G1AI PIIAP J ANG CUONG QUAN LY THIJF TNDN DOI VOI CAC DNNQD TREN DIA BAN QUAN HOANG MAI 100 3.1 Dinh hirdug tdng cirirng quan ly thue TNDN doi vdi cac DNNQD tren dia han quan Hoang Mai 100 3.1.1 Nhirng can cu dinh hudng tang cudng quan ly thue TNDN doi vdi cdc DNNQD tren dia ban quan Hoang Mai 100 3.1.2 Phumtg hudng tang cudng quan ly time TNDN doi vdi cdc DNNQD tren dia ban quan Hoang Mai 106 3.2 Mot so giai phap nham tang cirong quan ly thue TNDN doi vdi cac DNNQD tren dia ban quan Hoang Mai 113 3.2.1 llodn thien ve van ban chinh saclt, phap luat 113 3.2.2 I d ng cudng cong tac tuyen truyen, giao due chinh sach phap luat ve thue ndi chung va thue TNDN ndi rieng, dong thoi tang cuong str ho tru cua cac co quan thue doi vdi cac doanh nghiep 116 3.2.3 Hoan thien quy trinh quan ly thue TNDN 118 3.2.4 Hoan thien phtrtrng thue quan ly thue TNDN 124 3.2.5 Tang cudng cong tdc tra, kiem tra thue vd xu ly viphqm 125 3.2.6 Nang cao ndng lire cua to chuc bp may quan ly thue 128 KET LUAN • 132 TAI LIEU THAM KITAO DANH MUC CAC CHU VIET TAT ♦ ON: Doanh nghiep DNNQD: Doanh nghiep ngoai quoc doanh DNNN: Doanh nghiep nha nude DTNT: Ddi tuong nop thue IH1KK: Ke khai qua tnang internet GTGT: Gia tri gia lang TNDN: Thu nhap doanh nghiep TNCN: Thu nhap ca nhan TTDB: Ticu thu dac bigt NNP: Ngudi npp thue NSNN: Ngan sach nha nude TK-TN: Tur khai - tu nop thue TP TIN: Thanh I la Npi QI 1: Quan ly thue QLNN: Quan ly nha nude SXKD: San xuat kinh doanh CNTT: Cong ngh£ thong tin TSCD: lai san co dinh DANH MUC BANG, SO DO BANG Bang 2.1 - Tinh hinh DNNQD xac dinh thco tieu chi nhom nganh tai dia ban quan ly ctia Chi cue thue quan Hoang Mai 43 Bang 2.2 - Tinh trang DNNQD tai dia ban quan ly cua Chi cue Thue I loang Mai 45 Bang 2.3 - Ket qua mien, giant thue TNDN .50 Bang 2.4 - Ket qua thirc hien cong tac tuyen truyen 54 Bang 2.5 - Ket qua ho trq ngtroi nop thue 54 Bang 2.6 - Ket qua thue hien ke hoach kiem tra tai try sb NNT doi voi cac doanh nghiep ngoai qubc doanh tai Chi cue thue quan Hoiing Mai 62 Bang 2.7 - Co can doi lirqng quan ly thue ciia Chi cue thue quan Hoang Mai 66 lir nam 2008 den 2012 66 Bling 2.8 - Ihbng ke tinh hinh nop ho so khai thue TNDN lai Chi cue thue Quan Hoiing Mai .71 Jf ‘ * r • Bang 2.9 - Ket qua kiem tra ho so khai thue TNDN lai Co quan thue 75 Bang 2.10 - Ket qua kiem tra vice tinh thue TNDN tai tru sb ngtroinop thue 76 Bang 2.11 - So thue TNDN no va thu no qua cac nam 90 Bang 2.12- Ket qua thu thue ngoai qubc doanh qua cac nam 94 IL SO BO So 2.1 - Mb hinh bo may quiin ly cua Chi Cue Thue Quan I loang Mai 47 TRUONG DAI HOC KINH TE QUOC DAN - ^>03 O - NGUYEN THI* VIET HOA • TANG ClTffNG QUAN LY THUE THU NHAP DOANH NGHIEP DOI VOICAC DOANH NGHIEP NGOAI QUOC DOANH THEN DIA BAN QUAN HOANG MAI - HA NOI CHUYEN NGANH: KINH TE CHINH TRI TOM TAT LUAN VAN THAC SY HA NOI-2013 i MO DAU Cong cuoc ddi moi dirge Dang ta khai xirang va lanh dao lir nam 1986 ma cho cac doanh nghiep kinh tc tir nhan ddi va phat tricn lrong giai doan 2000 2007 so doanh nghiep thugc khu vuc kinh tc tu nhan dirge chinh thue lap la 205.000 doanh nghiep tang gap Ian so vdi then ky 1990 - 1999 So doanh nghiep tang nhanh chinh sach, phap luat lien quan den quan ly cac boat dong cua doanh nghiep cong tac thue chua thay ddi kip dac biet la cong tac dao tao can bd thue da lam cho cong tac quan ly thue nhieu trudng hop trd non bat cap ngudi thue thi cua nd Tire la phai thay ddi tir nhan thue tu quan diem, chinh sach, phap luat den td chirc va ngudi thue hicn Vi vay, thay ddi viec quan ly nha nude da hinh sc co tac dong thue day hoac kim ham cac qua trinh xa hoi hue TNDN anh hudng den lgi ich sat sudn cua doanh nghiep nen doanh nghiep ludn luon dau tu nghien cuu thue TNDN de giam thieu chi phi phai bo de nop thue Dav cung la loai thue kho quan ly va de gay that thu Idn Quan Hoang Mai - Ha Noi cung khdng la ngoai le cua thue ticn Lam the nao de quan ly thue TNDN vira dam bao thu ngan sach thue hien edng bang giura cac chu the kinh doanh, vira kich thich phat tricn san xuat kinh doanh dang la bai loan kho l rong bdi canh phat tricn nen kinh te thi trudng, cac doanh nghiep lang len nhanh chong ca ve so lugng lan quy mo, tinh da dang loai hinh doanh nghiep hinh thue sd huu Dieu dal you cau hoan thien can ban quan lv nha nude ddi vdi thue TNDN noi chung va quan ly Ihu thue TNDN tren dia ban TP Ha Noi noi rieng Vice nghien cuu de tim nhirng giai phap nidi, cai ticn quy trinh, thu tuc cung nhu de xuat ddi mdi phap luat chinh sach de lam tang them hieu lire, hicu qua cua cong cu thue trd nen rat buc xiic De tai “Tang cudng quan ly thue thu nhap doanh nghiep ddi vdi cac doanh nghiep ngoai quoc doanh tren dia ban Quan Hoang Mai - Ha Ngi” dirge lira chon nghien cuu nham dap ung ddi hoi buc xue cua thue lien ii CHUONG 1: NHUNG VAN DE LY LUAN VA KINH NGHIEM THI/C TIEN VE QUAN LY THUE THU NHAP DOANH NGHIEP DOI VOI CAC DOANH NGHIEP • » * NGOAI QUOC DOANH 1.1 Mot so van de ve doanh nghiep ngoai quoc doanh (DNNQ1)) va thue thu nhap doanh nghiep (TNDN) Doanh nghiep duoc dinh nghia la "to chirc kinh te cd ten rieng co tai san co tru sd giao dich on dinh duoc dang ky kinh doanh lheo quy dinh cua phap luat nham muc dich there hien cac boat dong kinh doanh" (Dicu Khoan l uat Doanh nghiep 2005) O Viet nam khai niem doanh nghiep thirong dtroc dung de chi cac to chirc, don vi kinh doanh hoat dong theo Luat Doanh nghiep dudi hinh ihfrc: cong ty trach nhiem hiru han cong ty hop danh cong ty cd phan, doanh nghiep ttr nhan thuoc cac phan kinh te Khu vtre kinh tc Hr nhan bao gdm cac hinh thirc kinh te: kinh tc ca the la hinh thirc kinh le cua mot ho gia dinh hay mot ca nhan boat dong dtra tren quan he so huu ttr nhan ve ttr lieu san xuat va lao dong cua chinh ho hay ca nhan do: kinh tc lieu chu la hinh thirc kinh te mot chu to chirc quan ly va dieu hanh hoat dong tren co sd sd hiru ttr nhan ve tir lieu san xuat va co sir dung lao dong thue muon ngoai lao dong cua chu sd hiru va cac loai hinh doanh nghiep cua kinh te tir nhan gdm cd doanh nghiep tir nhan cong ly trach nhiem h&u han cong ly cd phan va cong ty hop danh I htrc chat thue la mot hinh thirc phan phoi thu nhap dtroc Nha nirdc str dung de dong vicn mot phan thu nhap cua cac to chirc kinh te va ca nhan xa hoi vao ngan sach Nha nirdc nham phqc vu nhu cau chi tieu cua Nha nude Thue bao gid cung la hinh thirc dong vicn mang linh chat bat buoc gan lien vdi quyen lire chinh tri cua Nha nude bang cac sac luat Nha nude an dinh Cd nhieu lieu thirc phan loai khac duoc str dung d nirdc ta va tren the gidi l ong hop lai co cac tieu thirc phan loai sau: iii the chia cac sic thue ba loai: thue thu nhap thu£ lieu dung, thue tai san * z z + Phan loai theo moi quan he doi voi kha nang nop thue: Can cir vao kha nhan % ? w * r + Phan loai theo phqm vi thdm quyen ve thue: luy thco pham vi va lham quycn viee ban hanh chinh sach chc thue he thong thue co the durre chia thue rung uong va thue dia phuong + Phan loai theo phircrng thue danh time: Tuy thuoc vao phuong thue danh z r t t / thue • danh mot each true tiep hay gian tiep vao thu nhap he thong thue dirge chia hai lo?i: thue gian thu va thud true thu 1.2 Npi dung, nhan to anh hudng va sir can thiet tang ciroug quan ly thue TN DIN doi vdi cac DNNQD Xuat phat tir khai niem quan ly la sir tac dong cua chu the quan ly toi doi tuong quan ly nham thirc hien muc tieu da de khai ni?m quan ly thue dune hicu la hoat dong quan ly cua cac co quan co lham quycn cua Nha nude (chu veu la co quan thue) nham tap trung cac nguon thu tir cac doi tuong nop thue thco dung quv dinh cua phap luat pham vi tiep can khac nhan va vdi muc dich, y nghia thirc lien khac fir gdc khai quat cac quan niem ve quan ly thue hien deu co cac diem chung la: - Deu de cap den cac noi dung cua khau hanh phap ve thue; - Deu de cap den su tac dpng cua chu the quan Iv doi vdi doi tuong bj quan ly bang cac phuong tlu'rc phiromg tign nao nham dat muc dich nhal dinh, do: i Chu the quan ly la Nha nude (ma true tiep la co quan thue cac cap), t- Doi tuong bi quan ly la cac Id clurc va ca nhan cd nghia vu ve thue - Muc dich quan ly la de doi tuong nop thue va cac doi tuong co lien quan tlgrc hien tot nghia vu luat dinh ve thue cua minh 131 tirng doanh nghiep Trang Web can dirac ket noi vdi cac ca quan hiru quan nhir Sd KH-DT Ngan hang Kho bac, Ca quan hai quan cong an quan ly thi trudng de chia sc cac ca sd dir lieu quan ly lien quan den tinh hinh SXKD cua doanh nghiep cung nhir linh hinh phoi hap quart ly giua cac ca quan quan ly Ben canh do, vipc dam bao thu nhap cho doi ngu can bp quan ly thue noi chung cung can diroc chu lrong dung muc nham dam bao cuoc song ciia ban than ho va gia dinh Day la mot npi dung rat quan trpng nham tang cudng hieu qua quan ly nha nirdc linh virc cong lac thue nham han chc nhirng tieu cue tham nhung va su thieu trach nhiem ciia dpi ngu can bp nhirng thieu thdn va kho khan tai chinh qua trinh sinh boat va cdrtg tac 132 KET LUAN Tren ca sa nghien ciru mot each he thong nhirng van de co ban vc ly luan va thirc tien vc quan ly thue TNDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai Ha Noi va nghien ciru kinh nghiem quan ly thuc I NDN doi vdi cac DNNQD cua Chi cue thud quan Ba Dinh - Ha Noi Sir dung phuong phap logic, phirong phap thong ke, doi chieu so sanh phan tich tong hop nham lam rd thuc trang quan ly thuc TNDN ddi vdi DNNQD tai dia ban quan Hoang Mai va cac nguyen nhan ton tai Tir * * ' ’ * de xuat cac giai phap cu ban nham tang cudng quan ly thuc I NDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai thdi gian tdi Viee thirc hien quan ly thuc ndi chung va quan ly thue TNDN tren dia ban bao dam quycn lgi ich hup phap cua DNNQD tao dieu kien cho DNNQD chap hanh tot phap luat thud Tuy nhien, ben canh nhung ket qua dat duoc hien van ton tai khdng it nhung han che quan ly thuc TNDN tu to chuc bd may quan ly can bp den quy trinh cong cu quan ly thue TNDN Nhirng han che da lam cho he thong phap luat ve thue TNDN chua dirge tuan lhu nghiem ngftt tinh trang that thu thue ng dong time bicn anh hudng Idn den kc hoach thu thue ndi chung va lhu thue TNDN ndi rieng Irong luan van: “Tang cudng quan ty thue INDN ddi vol cac doanh nghiep ngoai quoc doanh tren dia ban Quan Hoang Mai - Ila Noi”, da lien hanh nghien ciru phan tich thirc trang chi nguyen nguyen nhan va lim giai phap tAng cudng quan ly thue TNDN ddi vdi cac DNNQD Cu the luan van da hoan mdt sd nhiem vu sau: 133 He (hong hoa mdi so van de co ban vc quan ly thue TNDN ddi vdi cac DNNQD: phan tich danh gia thirc (rang quan ly (hue TNDN doi vai cac DNNQD tren dia ban quan Hoang Mai - Ha Noi nhirng nam vira qua Dong thdi chi diroc nguyen nhan va mot so han che cua to chirc bo may; chat luong doi ngu cong chirc Ihue: chinh sach thue TNDN hicn hanh; quy trinh quan ly ihue TNDN (tir quy trinh cap ma sd thue, kc khai npp thue tuyen truyen ho tra NNT den tra kiem tra thue ); cong cu quan Iv thue TNDN anh hirdng den quan ly ihue TNDN doi vdi DNNQD I ren co sd thue trang quan ly ihue TNDN ddi vdi cac DNNQD tren dja ban quan Hoang Mai, luan vSn da dira mdi so giai phap nham lang cirdng quan ly thue ddi vdi cac DNNQD Iren dia ban quan Hoang Mai lrong thdi gian idi Cac giai phap chu veu la: Hoan ihicn ve van ban chinh sach phap luat; Tang cudng cong tac tuyen truyen giao due chinh sach phap luat vc thue va sir hd tra ciia cac co quan thue ddi vdi cac doanh nghiep; Hoan thien quy trinh quan ly thue TNDN; Hoan thien phuong thirc quan ly ihue TNDN; Tang cudng cong tac tra kiem tra ihue va xir ly vi pham: Nang cao n3ng lire cua bo may quan ly thud Mac du da cd nhieu cd gang nhung khuon kho ciia mpt luan van thac si gidi han bdi trinh dp thdi gian nghien ciru, them vao day la van de phuc lap Do vav luan van khdng tranh khoi nhung thieu sot han che 'l ac gia kinh mong nhan duoc y kien dong gdp ciia cac thay giao, cd giao, cac dong nghiep va toan the ban doc de luan van diroc hoan thien han./ TAI LIEU THAM KHAO Bd Tai chinh (2010) Ddi mdi QLT 2010 Nha xuat ban Tai chinh; Hoang Dinh Co (2000) Nang cao hieu qua quan ly thu thue d Viet Nam Chinh sach lai chinh (1999) Dinh hudng chinh sach tai chinh 2001 - 2010; PGS TS Do Dire Minh TS Nguyen Viet Cirdng (Ddng chu bien) (2005) Giao trinh Ly tliuyet thue Nha xuat ban l chinh; C.Mac - Ph.Ang Ghen.TT.T22 - NXB Su that I la Noi (1962); Chi cue thue quan Hoang Mai: Bao cao tong ket cong tac thue tir mini 2008 den nam 2012; Dai hoc Kinh te quoc dan (1997) Hdi nhap ATTA Co hpi va thach thirc; PGS TS Nguyen Thi Lien PGS I S Nguyen Van Hieu (2008) Giao trinh Thue Nha xuat ban lai chinh; Giao trinh thue Nha nude (2000) Nha xuat ban Thong ke Ila Ndi; 10 Luat thue thu nhap doanh nghiep so 14/2008/QH12 ngav 03/06/2008; 11 Luat quan ly thue sd 78/2006/QHI1 29/11/2006; 12 Vu Thi Mai "Mo hinh td chirc CQT tren the gidi” Tap chi thue Nha nude so thang 3/2003: 13 Nghi dinli sd 124/2008/ND-CP 11/12/2008 cua chinh phu quy dinli chi tiet thi hanh mot so dicu cua Luat thue thu nhap doanh nghiep; 14 Nghi dinh sd 122/2011/ND-CP ngav 27/12/2011 cua chinh phu sira ddi bd sung mot so dieu cua Nghi dinh sd 124/2008/ND-CP ciia Chinh phu quy dinh chi tiet va hudng dan thi hanh mot so dicu cua luat thue thu nhap doanh nghiep; 15 Nghi dinh 98/2007/ND-CP 07/06/2007 cua Chinh phu quy dinh vc xir ly vi pham phap luat ve thue va cudng chc thi hanh quyet dinli hanh chinh thue; 29/11/2002; 17 Tran Thi Minh Phupng (2003) Tang cuong kiem soat nguon lhu thue INDN, luan van thac sy; 19 TS Quach Due Phap (2000) Nhung van de can giai quyet de thuc hien eai each hanh chinh ve cong tac thu thue Ban to chirc can bo Chinh phu I la Noi; 20 Quan uy quan Hoang Mai (2010) Bao cao chinh tri cua Ban chap hanh dang bo quan khoa trinh Dai hoi Dai bieu lan thir II Dang bp quart Hoang Mai: 21 Quy trinh 528/QD - TC I ngav 29/5/2008 cua Tong cue thue; 22.S6 lieu khai thac tren cac ung dung quan ly thue cua chi cue thuc quan Hoang Mai: BCTC (Bao cao tai chinh) TTR (hd tra tra kiem tra) QLT (QLT cho doanh nghiep) Q IT (bao cao tinh trang thuc) TINC (irng dung dting ky thue); 23 Thong tu sd I23/2012Z1T-BTC hirdng dan thi hanh mot so dieu cua luat thue thu nhap doanh nghiep sd 14/2008/QH12 va hirdng dan thi hanh Nghi dinh so 124/2008/ND-CP nghi dinh sd 122/201l/ND-CP; 24 Thong tu sd 61/2007/TT-BTC 14/06/2007 cua Bo lai chinh hudng dan thirc hien xu ly vi pham phap luat ve thud; 25 I hdng lu 28/2011/TT-BTC ngav 28/02/2012 hudng dan luat quan ly thuc; 26 Tong cue thue (2000), Chien hrpe eai each he ihdng thuc 10 nam 2001 - 2010; 27 Tong cue thue (2004), Chien lupc eai each he Ihdng ihue den nam 2010; 28 Tong cue thuc (2010) Chien lupc hoan thien he thong chinh sach thuc giai doan 2011 - 2020; 29 Tong cue Thue (2009) Hudng dan mdi ve kc khai thue Nha xuat ban Ha Ndi 30 l ong cue Thue (2009 2010 2011) Bao cao long ket cong tac thue; 31 long cue thue (1998) Quy trinh QLT cac doanh nghiep ban hanh kem lheo Quyet dinh 1368 TCT/QD/TCCB 19/12/1998 Quyet dinh; 32 Tong cue Ihue (2007), Quyet dinh cua long cue Thue so 729/QD-TCT 18 thang 06 nam 2007 ve vice quy dinh chirc nang nhiem vu quyen han va co cau to chirc cua Chi cue thue tryc thuoc Cue thue va chirc nang nhiem vu cua cac Doi ihue Chi cue thue: 33 Tong cue Thue, cong van so 4055 ICT/TCCB 31/12/2004 ciia Tong cue I hue ve hudng dan to chirc bo may thue hien quan ly chirc nang lheo co che tu khai tu nop thue I la Noi; 34 Tong cue thue (2007) Luat Quan ly thue va cac van ban hudng dan thi hanh Nha xuat ban Tai chinh; 35 Tran Thi Anh Tuyel (2011) Hoan thien cu che QLT TNDN d Viet Nam (qua nghien ciru thue ticn Cue thue Tinh Nghc An) luan van thac sT kinh tc, Dai hoc kinh te quoc dan; 36 Thue Viet Nam qua cac thin ky lich sir lap I va lap Nha xuat ban Chinh tri Quoc gia Ila Noi 2000; 37 Vu Dinh Trong (2005) Hoan thien he thong chinh sach thue Viet Nam ticn trinh hdi nhap vdi he thong thue the gidi“; 38 l ong cue thue (2008) He thong van ban phap luat ve thue TNDN Nha xuat ban TAi chinh; Quoc gia Ha Noi; 40 Cac trang web; www.mof.gov.vn: www.vneconorny.com.vn; www.vnn.vn:www.wcbkeloan.vn; www.gdt.gov.vnwww.taxonlinc.com.vn;www.hniax.gov.vn NHAN XET LUAN VAN THAC SI KINH TE De tai: Tang cirdng quan ly (hue thu nhap doanh nghiep ddi vdi cac doanh f nghiep ngoai quoc doanh tren dia ban quan Hoang Mai- Ha Noi Cua hoc vien cao hoc Nguyen l hi Viet Hoa Chuyen nganh : Kinh te chinh tri Ngudi nhan xct : PGS.TS Trin Viet Tidn Nhiem vu Hoi ddng : Phan bien Sau doc toan bp luan van, tdi co nhan xei sau: Su‘ can thiet cua de tai luan van nSm qua, loai hinh doanh nghiep ngoai quoc doanh (DNNQD) phat trien mdi each manh me ca ve sd lirgng va chat lugng DNNQD cd mot vai trd cang quan trong phat trien kinh te, xa hoi Dd la ddng vien nguon luc cho muc lieu phat trien kinh te cua dat nudre, tao viee lam, thu nhap cho ngudi lao dong, gop phan giai quyet an sinh xa hoi va ddng gop cho NSNN thong qua vice ddng thue hoat ddng kinh doanh Hoang Mai la quan mdi cua Thu dd Ha Ngi Tinh den het thang 10/2013, tren dia ban Quan cd hon 8000 DNNQD Thu thue TNDN cua cac DNNQD la 158 ty 386 trieu ddng, chiem 19% tong so thu ngan sach cua Quan Ben canh nhung ddng gop quan cua cac DNNQD tren dia ban Quan, » f » r khong the khdng ndi den nhirng mat han che cua no Trong dd, tinh trang that lhu thue TNDN ndi com cac DNNQD v thuc nop thue chua cao Bdi vay, r doi hoi phai tang cudng quan ly ihue TNDN ddi vdi loai hinh doanh nghiep *> * * * I - J-0 Ve ket cau, phirang phap nghien ciru va y nghia ly luan, thue tien cua luan van: 2.1 Ve ket cau: Luan van ngoai phan ma dau va ket luan, ket cau luan an gdm chirang Day la ket cau truyen thong, phu hop vdi ddi tirong va muc lieu nghien ciru cua de tai De tai khdng trung vdi cac de tai da cong bd ma ldi duoc biet 2.2 Ve phirang phap: lac gia da su dung phuong phap logic va lich sir, phan tich, tong hop, thong ke Day la nhung phuong phap phu hop vdi chuyen nganh , cho phep tac gia thurc hien duoc muc lieu nghicn ciru dal cua luan van 2.3 Ve y nghia ly luan va thue tien cua luan van: - Ve ly luan: Day la cong trinh nghien ciru kha cong phu Tac gia da dua duoc khai niem va co gang luan giai noi dung, nhung nhan td anh hudng va su can thiet lang cudng quan ly thue TNDN ddi vdi cac DNNQD - Ve thue lien: De tai giai quyet van de cu the tren mot dia ban cu the la “Tang cudng quan ly thue TNDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai - Ha Ndi ” Vi vay, day la tai lieu tham khao co ich cho dia phuong ITnh vuc Nhan ♦ xet ndi •' dung 'E? cua luan • van 3.1.Nhung ket qua dat diroc cua luan vdn Chuxmg 1: Nhtmg vdn de ly luan va kinh nghiem thirc tien ve quan ly thue TNDN doi vdi cdc DNNQD Luan van da lam rd duoc quan niem ve thue, phan loai thue; khai niem, dac diem, vai tro thue TNDN, va luan giai ndi dung, cac nhan td anh hudng, su can thiet tang cudng quan ly thue TNDN ddi vdi cac DNNQD Ve npi dung quan ly thue TNDN ddi vdi cac DNNQD, luan van da luan giai tren tren cac goc : Quy trinh quan ly; Cong cu quan ly; Phuong thue quan ly; Thanh tra, kiem tra quan ly thue Tuy viec phan tich tirng noi dung cd lhe phai ban them, nhirng theo chung tdi, cac noi dung nhu vay la day du Day la noi dung quan nhat cua chuong Viec xac dinh dung noi dung cho phep tac gia xay dirng duoc mach phat trien luan van kha chic chin de thue hien muc tieu nghien cuu cua minh, 1'ren co sd xac dinh dung noi dung, luan van lam ro nhan to anh hudng den quan ly thue TNDN doi vdi cac DNNQD Cac nhan to ca chu quan va khach quan Tdi cho rang viec phan tich cac nhan td anh hudng nhu vay la kha thiu dao Luan van cung da danh thdi luong nhat dinh de khao s& kinh nghidm quan ly thue TNDN ddi vdi cac DNNQD cua Chi cue Thue quan Ba Dinh - Ha Noi Ngudi doc dac biet quan tarn den tdng ket cua lac gia duoc the hien thdng qua nhung bai hoc rut nghidn ciru nhung kinh nghiem va cho ring day la nhung bai hoc bd l'ch ddi vdi nude ta noi chung va cua quan Hoang Mai noi rieng lrong quan ly thue TNDN cua cac DNNQD Chicang 2: Thirc trang quan ly thue TNDN doi voi cac DNNQD tren dia ban quan Hoang Mai- Hd Noi Sau khai quat dieu kien tu nhien, kinh te, xa hoi va tinh hinh DNNQD tren dia ban quan Hoang Mai, luan van di vao khao sat quan ly thue TNDN ddi vdi cac DNNQD tren dia ban Quan thdi gian qua Bang phuong phap logic va lich su, phan tich, tdng hop, so sanh va thdng qua cac sd lieu thdng ke co chon loc, vdi 12 bang sd lieu va so do, va can cu vao noi dung quan ly thue TNDN ddi vdi cac DNNQD da phan lich d chuong I, luan van da khao sat quan ly thue TNDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai- Ila Noi tren cac phuong dien: Thue trang ve quy trinh quan ly thue; Thue trang ve phuong thue quan ly; Thue trang ve edng cu quan ly; Thue trang ve tra, kiem tra Tir tdng quan thue trang do, tac gia da dua nhirng danh gia kha xac dang quan ly thue TNDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai- Ha Noi tren cac mat: tiru, han che Ilau het nhung danh gia duoc phan tich kha co can cu va phu hop vdi thirc tien nude ta Tac gia cung da chi nguyen nhan dan tdi cac han che tren Cac nguyen nhan cua han che khdng nidi, nhung phu hop vdi de tai nghien curu cua luan van Chuang 3: Phuang hudng vd gicii phap tang cuong quan ly thue TNDN ddi voi cdc DNNQD tren dia ban quan Hoang Mai- Hd Noi Tren cu sd ly luan d chuung 1, thuc trang d chuung 2, luan van de xuat phuang hudng va giai phap tang cudng quan ly thue TNDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai- Ha Noi * * ' * De cd them co sd de de xuat phuang hudng, luan van da phan tich muc tieu chien luuc phat trien tieu chien luge phat trien kinh te, xa hoi cua dat nude den nam 2020; muc tieu chien luge cai each thuc giai doan 2011-2020 Tu dd luan van dua phuang hudng Nhin chung cac phuang hudng cd the chap nhan dugc Nhung co phuang hudng de thuc hien dugc bdi canh hien la rat kho, nhu phuang hudng thu tu, la “ Tang cudng quan ly thud I NDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai- Ila Ndi phai theo hudng vira dam bao tang nguon thu vira nuoi duang nguon thu vura tao dieu kien phat trien DNNQD” (trang 109) De thuc hien phuang hudng dd, luan van da dua giai phap giai phap ma tac gia dua ve ca ban la hgp ly va kha toan dien, phap dugc thuc hien ddng bd thi quan ly thue TNDN ddi vdi cac DNNQD tren dia ban quan Hoang Mai- Ha Noi thdi gian tdi se tot han 3.2 Mot so van de trao ddi cung tdc gid Thu nhat, ve hinh thuc: Luan van chua thuc hien dung theo quy dinh cua luan van thac si kinh te Thu hai, ve ndi dung: Chuang I: - Can lam rd han DNNQD tren cac phuang dien : Quan niem, cac loai hinh DN cau thanh, dac diem va vai trd - Muc 1.2.1 “ Khai quai ve quan ly thue TNDN” nen chuyen : “Quan ly thue TNDN ddi vdi cac DNNQD: quan niem, muc tieu va nguyen tac Chuvng 2, - Xem lai muc 2.2.L va 2.2.2 Hai muc trung - Khao sat thirc trang tra, kiem tra quan ly thue TNDN ddi vdi cac DNNQD d quan Hoang Mai, luan van trinh bay 29 trang (tir trang 62- 90) Phan qua dai da lam mat can ddi cua luan van ( chuang 1: 36 trang; chuang 2: 59 trang; chirang 3: 32 trang) va lam cho luan van qua dai (133 trang) - Phan nguyen nhan cua han che, bd sung them nguyen nhan nua Do la : Trinh doi ngu can bo thue va sir ung dung cong nghe va tin hoc vao quran ly thue nhieu han che Chucrng 3, - Nhung can cur luan van dua de de xuat phudng hudng chua phu hop Do la muc tieu chien luac phat trien kinh te, xa hoi cua dat nude den nam 2020 Day khdng the la can cu de de xuat phuong hudng quan ly thue TNDN doi vdi cac DNNQD tren dia ban mot quan - Ve giai phap, nen bo sung them giai phap de khac phuc nguyen nhan ma toi vira de cap d tren Ket luan Mac dii luan van mot sd han che, nhung ve co ban da dap irng duoc yeu cau cua mot luan van thac sT kinh te Kinh de nghi Trudng Dai hoc Kinh te quoc dan cong nhan buoi bao v$ horn va cap bang Thac si Kinh te cho hoc vien cao hoc Nguyen Thi Viet Hoa Ha Noi, thang I nam 2013 Ngirdi nhan xet NHAN XET LUAN VAN THAC SI KINH TE • • • >e tai: “Tang cirdng quan ly thue TNDN doi vdi cac doanh nghiep ngoai quoc oanh tren dia ban Quan Hoang Mai - Ha Noi” huyen nganh : la so : oc vien : Nguyen Thi Viet Hoa Ngiroi nhan xet phan bifn TS Tao Hoang Anh NOI XET • DUNG NHAN • Thue la ngudn thu chu yeu, lau dai va la bd phan quan lrong nhat cua ngan h nha nude, gdp phan to kin vao su nghiep xay dung va bao ve td quoc Do cd vai * * * * r \ rat quan nen cac quoc gia deu quan tain den thue va dua nhieu bien phap n ly va thu thue Hoat dong quan ly thue giup cho Nha nude dat duoc cac muc lieu hu ngan sach, dap ung veu cau chi tieu cong, phat trien kinh tc, van hda, xa hoi g thdi cong tac quan ly thue da gdp phan quan trong viec nang cao y thue > hanh phap luat thue cua ngudi dan Kc tir Luat quan ly thue duoc ban hanh, cd hieu lire tir thang 7/2007 da tao nhung ddi mdi can ban, nang cao tinh chu dong cua ngudi nop thue: ngudi nop cd quyen va nghia vu: tu linh, tu khai va nop thue; do trach nhiem quan ly cua * X lan thue cung trd len nang ne va quan hon Ha Ndi la mot hai Idn nhat ca nirdc, co so thu thuc dong cue ky quan ddi vdi Ngan sach Nha nude Trong dd, sd thu vc thue chiem ty le Idn tong sd thu cua toan dia ban phd Cong tac quan tren dia ban Ha Ndi ludn duoc coi va lien tuc dung trirdc yeu cau phai kie * / hoan thien tren tat ca cac phuong dien Viee thuc hien quan ly thue TNDN nd va quan ly thue I NDN doi vdi doanh nghiep ngoai quoc doanh (DN NQD) ban quan Hoang Mai ndi rieng da dat duoc nhung ket qua tich cue; v th DNNQD viee kc khai, ndp thue tu giac hon, kip thdi hon ket qua thu ng chuyen bien tot hon Tuy nhien, ben canh nhung ket qua dat duoc, hien van ton tai k nhung han che quan ly thue TNDN ddi vdi cac DN NQD, tir to chirc quan ly, can bd den quy trinh, cong cu quan ly thue INDN Nhung han che lam cho y thuc chap hanh phap luat ve thuc I NDN chua duoc tuan thu nghie f « f * r * / tinh trang that thu thuc, no dong thuc phd bicn, anh hudng Idn den ke ho * * - « thue ndi chung va thu thuc TNDN ndi rieng Vi vay viee lua chon de tai : “Tang cirdng quan ly thue TNDN ddi doanh nghiep ngoai quoc doanh tren dia ban Quan Hoang Mai - Ha Noi” thiet va gop phan dap irng nhu cau thuc tien dang dat Str phii hop gifra ten de tai vdi ndi dung, giu-a noi dung voi chuyen nghien ciru : Noi dung luan van phii hop vdi ten de tai va chuyen nganh nghien ciru Sir trung lap vdi cac edng trinh, luan van, luan an da cong bd : Cho den da co nhieu cong trinh nghien ciru ve quan ly thue TNDb thdi diem hien tai nha de lai Vi vay ve ca ban de tai luan van khdng trung lap vai cac cong trinh, luan van, luan an da duoc cong bd Ndi dung va ket qua nghien ciru da dat dirge : Ket qua nghien ciru cua luan van dirge the hien qua cac noi dung sau day: He thong hoa dugc mot sd van de co ban ve quan ly thue TNDN ddi vdi cac TN NQD; phan tich danh gia thirc trang quan ly thue TNDN ddi vdi cac DN NQD ren dia ban quan I-Ioang Mai - Ha Ndi nhung nam vua qua Ddng thdi chi true nguyen nhan va mot sd han che cua to chirc bo may; chat lirgng ddi ngu cong hire thue; chinh sach thue TNDN hien hanh; quy trinh quan ly thue TNDN (tir quy inh cap ma so thue, ke khai, ndp thue, tuyen truyen hd trg NNT, den tra, kiem a thue ); cong cu quan ly thue TNDN anh hudng den quan ly thue TNDN ddi vdi N NQD Tren co sd thue trang quan ly thue TNDN ddi vdi cac DNNQD tren dia ban an Hoang Mai, luan van da dua mot sd giai phap nham tang cudng quan ly thue i vdi cac DNNQD tren dia ban quan Hoang Mai thdi gian tdi Cac giai phap i yeu bao gdm: Hoan thien ve van ban chinh sach, phap luat; Tang cudng cong tac vdi cac doanh nghiep; Hoan thien quy trinh quan ly thue TNDN; Hoan thien rang thirc quan ly thue TNDN; Tang cudng cong tac tra, kiem tra thue va xir i pham; Nang cao nang lire cua bo may quan ly thue 'inh hop ly ket cau luan van : - Bd cue theo kieu truyen thong gdm chirung: Chirong I khai qual hoa cac van nang tinh ly thuyet; Chuang II phan tich danh gia tinh hinh thirc te, tir rut nhung nhan xet, ket luan; Chuang ill dua nhung kien nghi, giai phap de g < * z nhung ton tai, han che Nhin chung bd cue nhu vav hop ly Nhung dong gdp mdi cua luan van, gia tri thirc ticn cua ket qua nghien Nhung dong gdp moi cua luan van duoc the hien nhu da neu tai muc nhan xet Mot so gdp y vdi luan van: - Bd cue cac chirong: chua (hat su can ddi: Chuang I: 40 (rang, Chuo trang, Chuang 111:33 trang - Tai phan muc luc: sai sot khau danh may: cd 02 muc “Thue Z Z quy trinh quan ly thue TNDN doi vai cac DN NOD a quan Hoang Mai ” - lai phan Nhung dong gdp cua luan van (trang 4), tac gia cd neu: kinh nghiem mot sd nude phat trien va rut bai hoc tiep thu phu hop vdi cho dta ban quan Hoang Mai - Ila Noi” Thue te luan van, tac gia chi nghiem quan ly thue cua Chi Cue Thue quan Ba Dinh - I uan van chua co ket luan cua tirng chuong Ket luan: mac du cd mot so han che neu tren, nhin chung luan vdn c< irng you cau cua luan van thac sT kinh te, tac gia xung dang duoc nhan hoc kinh te I la Noi 07 thang 11 n Ngudi nhan xet TS Tao Hoang4